Create a chart of accounts with the following information

On January 1, 20X7, Jacqueline Fernandez formed a corporation to purchase wheat harvesting equipment and provide contract support services to farmers throughout the Midwest. Information about the first year of operation follows: Jan. 1 Jan. 1 Feb. 7 Mar. 3 Apr. 1 Apr. 11 May 1 June 6 June 9 June 15 June 20 June 30 Aug. 1 Sept. 3 Sept. 16 Sept. 25 Oct. 20 Nov. 3 Dec. 15 Dec. 31 Investors provided $2,500,000 of cash in exchange for stock of Fernandez Corporation Purchased combines and trucks in exchange for $1,000,000 cash and a $3,000,000 note payable Purchased $40,000 of supplies on account that will be needed during the upcoming harvest Paid wages of $65,400 Billed customers for services in the amount of $230,000 Paid $30,000 toward the purchase of February 7 Purchased a $24,000 insurance policy, recorded as prepaid insurance Collected $210,000 on accounts receivable Paid wages of $130,600 Paid $30,200 for fuel costs Paid $12,500 for lodging costs incurred by crew Paid $120,000 of interest and $80,000 to reduce the balance of the note payable Billed customers for services provided in the amount of $812,000 Collected $715,000 on accounts receivable Purchased $25,000 of supplies on account Paid $61,200 for fuel costs Paid $8,100 for lodging costs incurred by crew Paid wages of $125,900 Collected $100,000 as deposits from customers who contracted for 20X8 harvesting services Declared and paid a $25,000 dividend to shareholders